I am holding a discussion using a public finance point of view regarding the Dallas Texas budget but I am unable to find any information on the following:

What are the implications of a government budget deficit or a budget surplus for your state or local government?

How does the high-employment deficit or surplus differ from the actual deficit or surplus?

I appreciate the help, I need to provide good examples and support for this when I am speaking. I have all my other portions covered but am unable to find this. If you have a source to share that would be great as well, thank you.